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Clause 13 of Tax Audit – Points to be reported -Difference between ICDS Vs Accounting Standards

Clause 13 of Tax Audit – Points to be reported -Difference between ICDS Vs Accounting Standards

by Anil Kumar Tenneti | Jan 4, 2022 | INCOME TAX

ICDS were issued and implemented w.e.f FY 2016-17 by the Government of India in exercise of the power conferred to it under 145(2) of Income Tax Act, 1961. In order to ensure adequate compliance, Form 3CD was amended by insertion of  Clause 13 for the Tax Auditor to...

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